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433/92 KI-generiert

Constitutional Court upholds tax law provision on tax evasion penalties as constitutional.

Geschäftsnummer 433/92
Gericht / Behörde
Rechtsordnung Portugal (PT)
Ausgang Gutgeheissen (Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Constitutional Court upheld the constitutionality of Article 9(1) of Decree-Law 154/91 regarding tax evasion penalties. The applicant challenged the norm before the Constitutional Tribunal, arguing it violated constitutional principles. The court rejected the claim, ruling the provision does not infringe fundamental rights.

Legislator-Regeste

KI-generiert

Art. 24.º da CRP; Art. 13.º da CRP: The Court holds that the penalty provision for tax evasion is constitutional and does not violate the principle of legal certainty or equality before the law.

Schlagwörter

KI-generiert
tax evasion penalties constitutional review legal certainty equality before law Decree-Law 154/91 Constitutional Tribunal fiscal sanctions Sistierung des Steuerbezugs

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 24.º da CRP
Art. 13.º da CRP
KI-generiert
217/92
Constitutional court upholds tax law article 9 prohibiting tax exemptions for foreign companies in Portugal.
294/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.
341/92
Constitutional Court upholds tax law article 9, rejecting challenge to its validity against taxpayer rights.
139/92
Portuguese Constitutional Court upheld tax law constitutionality and revoked lower court's invalidation decision.
236/92
Constitutional court upholds tax law article 9, revoking lower court decision on constitutionality.

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Volltext

ACÓRDÃO N.º 467/92

Processo n.º 433/92

2.ª Secção

Relator: Conselheiro Sousa e Brito

Acordam na 2ª Secção do Tribunal Constitucional:

Nestes autos de recurso, vindos do Tribunal Tributário de 1ª Instância de Lisboa, pelos fundamentos do acórdão n.º 331/92, publicado no Diário da República, II Série, de 14 de Novembro de 1992.

Decide-se:

a) Não julgar inconstitucional a norma constante do n.º 1 do artigo 9.º do Decreto-Lei n.º 154/91, de 23 de Abril (por si ou conjugado com o n.º 2 do mesmo artigo);

b) Revogar a decisão recorrida e, em consequência, ordenar que a mesma seja reformada em conformidade com o aqui decidido sobre a questão de constitucionalidade.

Lisboa, 02 de Dezembro de 1992

José de Sousa e Brito

Mário de Brito

Messias Bento

Luís Nunes de Almeida